Case Laws Analysis Relied CIT v. D. Chetan & Co. 2016 TaxPub(DT) 4887 (Bom-HC) Followed CIT v. Woodward Governor India P. Ltd. 2009 TaxPub(DT) 1628 (SC) Followed Kedarnath Jute Mfg. Co. Ltd. v. CIT 1971 TaxPub(DT) 0366 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7259 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT